This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # Sort descending | Public Document # | Document Type | Date Issued | Description |
---|---|---|---|---|
96-372 | 96-372 | Rulings of the Tax Commissioner | 12/13/1996 | Returns of affiliated corporations; Change in method of filing |
96-373 | 96-373 | Rulings of the Tax Commissioner | 12/13/1996 | Returns of affiliated corporations; Change in method of filing |
96-374 | 96-374 | Rulings of the Tax Commissioner | 12/16/1996 | Withdrawal of cellular phones from exempt inventory for free distribution |
96-375 | 96-375 | Rulings of the Tax Commissioner | 12/16/1996 | Cellular Telephone Sales; Sales Price |
96-376 | 96-376 | Rulings of the Tax Commissioner | 12/17/1996 | Realty transfer tax exemptions; Revocable trust grantors and beneficiaries |
96-377 | 96-377 | Rulings of the Tax Commissioner | 12/18/1996 | Governmental agencies |
96-378 | 96-378 | Rulings of the Tax Commissioner | 12/18/1996 | Application for refund; Refunds and dealer discounts |
96-379 | 96-379 | Rulings of the Tax Commissioner | 12/20/1996 | Nonprofit organizations, private schools, and churches; Fund raising activities |
96-38 | 96-38 | Rulings of the Tax Commissioner | 04/05/1996 | "Taxable income" defined; Net operating loss carryback |
96-380 | 96-380 | Rulings of the Tax Commissioner | 12/20/1996 | Printing; Print and CD-ROM catalogs |
96-381 | 96-381 | Rulings of the Tax Commissioner | 12/20/1996 | Domestic international sales corporations (DISCs), |
96-382 | 96-382 | Rulings of the Tax Commissioner | 12/20/1996 | 100% fraud penalty |
96-383 | 96-383 | Rulings of the Tax Commissioner | 12/20/1996 | Interest; Net operating loss; Date on which interest accrual ends |
96-384 | 96-384 | Rulings of the Tax Commissioner | 12/20/1996 | Refinanced mortgage |
96-385 | 96-385 | Rulings of the Tax Commissioner | 12/23/1996 | Failure to withhold; Penalties |
96-386 | 96-386 | Rulings of the Tax Commissioner | 12/23/1996 | Manufacturing, processing, assembling or refining; Exemptions; Embroidery machine |
96-387 | 96-387 | Rulings of the Tax Commissioner | 12/26/1996 | Property factor; Construction in process; Removal of capitalized interest from denominator |
96-388 | 96-388 | Rulings of the Tax Commissioner | 12/26/1996 | Payroll factor; Compensation other than salaries |
96-389 | 96-389 | Rulings of the Tax Commissioner | 12/26/1996 | Leases and rentals; Equipment |
96-39 | 96-39 | Rulings of the Tax Commissioner | 04/05/1996 | Occasional sales, including mergers; Purchase of all assets of a business |
96-390 | 96-390 | Rulings of the Tax Commissioner | 12/27/1996 | Coupons, premiums, and cash discounts; Certificate books |
96-391 | 96-391 | Rulings of the Tax Commissioner | 12/27/1996 | Generation skipping transfer (GST) |
96-392 | 96-392 | Rulings of the Tax Commissioner | 12/30/1996 | Resales; Parts and bulk fluids; Automotive oil change and service shop |
96-393 | 96-393 | Rulings of the Tax Commissioner | 12/30/1996 | Taxable income; Modifications to federal taxable income; Royalties; Consolidation with subsidiary |
96-394 | 96-394 | Rulings of the Tax Commissioner | 12/30/1996 | Arbitrary assessments; Refusal to file return |